Tajikistan

Central Asia · TJ · 25 treaties

Tax profile

Common questions

How long does it take to become a tax resident in Tajikistan?

You can become a tax resident in Tajikistan after 182 days.

Does Tajikistan have a capital gains tax?

Yes, Tajikistan has a capital gains tax rate of 13%.

What is the dividend withholding tax in Tajikistan?

The dividend withholding tax in Tajikistan is 0%.

What makes you a tax resident — and how hard it is to stop being one.

• presence in Tajikistan for more than 182 days in any consecutive 12‑month period
• Tajik citizenship (per official interpretation used by the tax authority)

Non‑citizens generally cease Tajik tax residency by leaving and remaining under the 182‑day threshold, but citizens are treated as tax residents regardless of where they live, which makes cleanly breaking tax residency harder for them.

Source: Tajikistani Department of Revenue and Customs (via Bright!Tax summary)

Tax treaty network (25)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.